<p> MODEL AUDIT FILE 2013 DPF 1.2 RELIANCE ON KEY CONTROLS FOR COMPONENTS – ALLOWANCES</p><p>DPF 1.2 RELIANCE ON KEY CONTROLS FOR COMPONENTS – ALLOWANCES</p><p>Auditee: Ministry of Reviewed by: Name Rank Date Education Period end: 30 June 2xx1 Level 1 E Tiluna Team leader 15 July 2xx1 Prepared by: G Morgana Level 2 Rank: Auditor I Level 3 Date: 30 June 2xx1</p><p>COMPONENT: Allowances</p><p>ARE CONTROLS IF YES, STATE RELIAN REFERENCES ASSERTION RISK KEY CONTROL(S) IS THE RISK DESIGNED LEVEL OF CE TO TESTS OF IMPLEMENTED TO SIGNIFICAN ADEQUATELY TO PRELIMINARY AFTER CONTROL ADDRESS THE RISK T? ADDRESS RISKS? CONTROL TESTIN WORKING (YES/NO) (YES/NO) RELIANCE G OF PAPER CONTR OLS Occurrence Allowances Requisition letter/ No Yes High Medium DPF 1.7 Tests may be paid Transfer letter of controls without Requests should be appropriate signed by the reason, or to appropriately delegated the incorrect official and person countersigned by the divisional head. Accuracy Rates of Allowance payments No Yes High Medium DPF 1.7 Tests allowances are approved by of controls paid are not relevant line within management and the prescribed Accounts Clerk after standing checking the details on orders, the payments to guidelines, standing orders, circulars and guidelines, circulars, </p><p>1 ARE CONTROLS IF YES, STATE RELIAN REFERENCES ASSERTION RISK KEY CONTROL(S) IS THE RISK DESIGNED LEVEL OF CE TO TESTS OF IMPLEMENTED TO SIGNIFICAN ADEQUATELY TO PRELIMINARY AFTER CONTROL ADDRESS THE RISK T? ADDRESS RISKS? CONTROL TESTIN WORKING (YES/NO) (YES/NO) RELIANCE G OF PAPER CONTR OLS financial financial regulations. regulations</p><p>Occurrence / Fictitious or DPF 1.7 Tests of No Yes High Medium DPF 1.7 Tests Accuracy fraudulent controls of controls transactions have been effected and recorded</p><p>Classification Transactions Supporting documents No Yes High Medium DPF 1.7 Tests posted to an of controls Completeness are regularly and incorrect independently account or in reconciled to the the incorrect payments affected in accounting the ledger to check period whether they have been correctly and promptly processed and classified in the correct accounts.</p>